Section 483-D. Farm or food processing labor camps or commissaries  


Latest version.
  • 1. Farm
      or food processing labor camps or commissaries, as  defined  in  article
      seven  of  the  labor  law, and any other structures used to improve the
      health, living and working conditions for farm  laborers,  that  are  in
      compliance  with  all  applicable  standards  set  by the departments of
      health and labor, and the state building code commission shall be exempt
      from taxation, special ad valorem levies, and special assessments.
        2. The exemption provided by subdivision one  of  this  section  shall
      only  be  granted upon the application of the owner of the property upon
      which such structures are located on a form  to  be  prescribed  by  the
      state   board.  Such  application  shall  be  filed  on  or  before  the
      appropriate taxable status date with the assessor  of  the  municipality
      having  the  power to assess real property. The assessor shall determine
      that the structure or structures are in compliance  with  the  standards
      required  by  subdivision  one  of  this  section.  Once an exemption is
      granted pursuant to the provisions of this section, no  renewal  thereof
      shall  be necessary, unless the structure or structures no longer are in
      compliance with the  standards  required  by  subdivision  one  of  this
      section.